2012 (11) TMI 612

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..... of unclear cargo, they had undertaken auction of the goods - The demand of Service Tax is on the income received from the sale of uncleared cargo after meeting the various expenses incurred under the category of "Cargo Handling Services" and "Storage & Warehousing Services" – Held that:- Board Circular No.11/1/2002-TRU dated 01/08/2002 has clarified that Service Tax is not leviable on the activiti .....

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..... irmed Service Tax demands of Rs. 94,02,497/- and also imposed equivalent penalties under Section 78 apart from the penalty under Section 76 of the Finance Act, 1994. The Service Tax demand pertains to the period October, 2003 to September, 2008 from the appellant. The appellant was running a container freight station and was functioning as custodian of the bonded warehouses under the provisions of .....

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..... ndertake auctioning and sale of uncleared cargo. 5. The learned A.R. appearing for the revenue reiterates the findings given in the Order-in-Original. 6. We have considered the rival submissions. Taking into account the Board's Circular and decisions of the Tribunal (cited supra), after waiving the requirement of pre-deposit, we have taken the appeal itself for final disposal. 7. As discusse .....

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